Income Tax Assessment Act 1997

Pt 3-6 inserted by No 48 of 2002.

Div 214 inserted by No 16 of 2003.

Subdiv 214-C inserted by No 16 of 2003.

S 214-130 repealed by No 75 of 2010 , s 3 and Sch 6 item 8, effective 29 June 2010. S 214-130 formerly read:

SECTION 214-130 Other later amendments  
214-130
In a case not covered by section 214-110 , 214-115 , 214-120 or 214-125 , the Commissioner may amend the *franking assessment for a *corporate tax entity for an income year after the period of 3 years after the *original assessment day has expired, but not so as to *reduce the assessment.

S 214-130 inserted by No 16 of 2003.